GST MSME FLYER
GST
Dated:- 31-10-2018
PDF DOWNLOAD
\n=============
\nDocument 1
\nGST
\nNATION
\nTAX
\nMARKET
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\n\u00e5\u2013\u009d
\nVE
\nQ=
\n@CBIC_India
\n\u00e5\u00bb\u00a0
\n(HD)
\nFollow us on:
\nf
\ncbicindia
\nGST
\nMSME
\n\u00e0\u00a4\u2026\u00e0\u00a4\u00aa\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00b7 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u00b8\u00e0\u00a5\u20ac\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022
\nCT TAXES AND CUSTO
\n\u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 \u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0
\nGOVERN INDIA
\n| \u00e0\u00a4\u00a6\u00e0\u00a5\u2021\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5
\n\u00e0\u00a4\u2022\u00e0\u00a4\u00b0\u00e0\u00a4\u00b8\u00e0\u00a4\u201a\u00e0\u00a4\u0161\u00e0\u00a4\u00af
\nDirectorate General of Taxpayer Services
\nCentral Board of Indirect Taxes and Customs
\nwww.cbic.gov.in
\nFollow us on:
\n@CBIC_India
\nf
\ncbicindia
\n\u00e0\u00a4\u00b5\u00e0\u00a5\u02c6\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5
\n\u00e0\u00a4\u2022\u00e0\u00a4\u00b0\u00e0\u00a4\u00b8\u00e0\u00a4\u201a\u00e0\u00a4\u0161\u00e0\u00a4\u00af
\nreceived the assent of the hon'ble President of India
\nand were enacted on 30.08.2018.These amendments
\nwill be made effectiv<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n overnment's commitment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r of MSMEs is more than 30 million providing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mit i.e. Rs. 20 lakhs (Rs. 10 lakhs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lass of persons who would be liable to pay = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n year does not exceed the threshold limit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rn in FORM GSTR-04. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmended certain amendments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or delayed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er and duplicate for supplier). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n th = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be rejected by recipient within 72 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORMGSTR-1 (i.e.the details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s \/ Union Territories have made EWB applicable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST MSME FLYER GSTDated:- 31-10-2018PDF DOWNLOAD ============= Document 1 GST NATION TAX MARKET \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 \u00e5\u2013\u009d VE Q= @CBIC_India \u00e5\u00bb\u00a0 (HD) Follow us on: f cbicindia GST MSME \u00e0\u00a4\u2026\u00e0\u00a4\u00aa\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00b7 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u00b8\u00e0\u00a5\u20ac\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022 CT TAXES AND CUSTO \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 \u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0 GOVERN INDIA | \u00e0\u00a4\u00a6\u00e0\u00a5\u2021\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5 \u00e0\u00a4\u2022\u00e0\u00a4\u00b0\u00e0\u00a4\u00b8\u00e0\u00a4\u201a\u00e0\u00a4\u0161\u00e0\u00a4\u00af Directorate General of Taxpayer Services Central Board of Indirect Taxes and … Continue reading “GST MSME FLYER”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14765","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14765"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14765\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nto strengthen MSMEs on all fronts including GST,
\nit is expected that the current challenges would
\nbe stabilized and the industry will gradually take a
\npositive turnto fulfill the nation's visions.
\nGST for MSME Sector
\nIntroduction: What is MSME? In accordance with the
\nprovision of Micro, Small and Medium Enterprises
\nDevelopment (MSMED) Act, 2006 the Micro, Small
\nand Medium Enterprises (MSME) are classified in two
\nclasses:
\n(1) Manufacturing Enterprises: The enterprises
\nengaged in the manufacture or production of
\ngoods pertaining to any industry specified in the
\nfirst schedule to the Industries Development and
\nRegulationAct19510r employing plant and machinery
\nin the process of value addition to the final product
\nhaving a distinct name or character or use. The
\nManufacturing Enterprises are defined in terms of
\ninvestment in Plant and Machinery.As notified vide
\nS.O. 1642(E) dated 29th September 2006 issued by the
\nMinistry of MSME, Government of Ind<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n16
\nFollow us on:
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\n\u00e0\u00a4\u00b5\u00e0\u00a5\u02c6\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5
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\nemployment toaround 100 million people. Out of this,
\nmicro enterprises are around 90%, small enterprises
\nare around 9% while the number of medium enterprises
\nis less than 1%. Inspite of having the potential and
\ninherent capabilities to grow, MSMEs in India have
\nbeen facing a number of problems like sub-optimal
\nscale of operations, technological obsolescence,
\nsupply chain inefficiencies, increasing domestic
\nand global competition, fund shortages, change in
\nmanufacturing strategies and turbulent and uncertain
\nmarket scenario. To survive in such a scenario and
\ncompete with large and global enterprises, MSMEs
\nneed to be supported and assisted to ensure sustained
\ngrowth and development in the existing competitive
\narena. It is understood that the cost of compliance
\nin terms of statutory <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin case of the special category states of Nagaland,
\nManipur, Mizoram and Tripura).
\n2
\n(h) registered persons would be allowed to issue
\nconsolidated credit\/debit notes in respect of multiple
\ninvoices issued in a Financial Year
\n(i) amount of pre-deposit payable for filing of appeal
\nunder the CGST Act, 2017 before the Appellate
\nAuthority and the Appellate Tribunal to be capped at
\nRs. 25 crores and Rs. 50 crores, respectively.
\n(j) Commissioner to be empowered to extend the time
\nlimit for return of inputs and capital sent on job work,
\nupto a period of one year and two years, respectively.
\n(k) supply of services to qualify as exports, even
\nif payment is received in Indian Rupees, where
\npermitted by the RBI
\n(1) place of supply in case of job work of any treatment
\nor process done on goods temporarily imported into
\nIndia and then exported without putting them to any
\nother use in India, to be outside India.
\n(m) scope of input tax credit is <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax under reverse charge with respect to specified
\ncategories of goods or services or both. As of now,
\nthe said provisions have been suspended for the CGST
\nAct, IGST Act and the UTGST Act till 30.09.2019 vide
\nnotification No. 22\/2018-Central Tax (Rate) dated
\n06.08.2018, 23\/2018-Integrated Tax (Rate) dated
\n06.08.2018 and 22\/2018-Union Territory Tax (Rate)
\ndated 06.08.2018 respectively.
\n(c) option for quarterly filing of returns under GST
\nwould be introduced for taxpayers having annual
\nturnover upto Rs 5 crores in the previous financial
\nyear. Further, provisions in law would be amended to
\nintroduce a new and simple return filing system. The
\nnew formats have been put in the public domain for
\nstakeholder consultation. The proposed new return
\nfiling system also envisages SMS based filing of a nil
\nreturn and a single page return per tax period for
\ncertain taxpayers.
\n(d) threshold exemption limit for registration in
\nthe States of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nComposition levy scheme:Composition levy scheme in
\nGST is an alternative method of levy of tax designed
\nfor micro, small and medium taxpayers whose
\nturnover is upto the prescribed limit. It is very simple,
\nhassle free compliance scheme for small taxpayers. It
\nis a voluntary and optional scheme. A person opting
\nto pay tax under composition levy scheme can neither
\ntake input tax credit nor it can collect any tax from
\nthe recipient. The salient features of composition levy
\nscheme are:
\n(i) A registered taxable person, whose aggregate
\nturnover does not exceed Rs. One Crore (Rs. 75
\nlakh for special category States except J & K and
\nUttarakhand) in the preceding financial year may opt
\nfor this scheme.
\n(ii) Composition levy scheme is available for registered
\ntaxable person making supplies (aggregate turnover)
\nupto Rs. One Crore (Rs. 75 lakh for special category
\nStates except J & K and Uttrakhand) during current
\nfinancial year.
\n(iii)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vii) A taxable person opting for the scheme has to
\nissue bill of supply as he is not eligible to issue taxable
\ninvoice under GST. He has to mention the words
\n“composition taxable person, not eligible to collect
\ntax on supplies” at the top of every bill of supply
\nissued by him
\nAs per the recent amendment in the CGST Act vide the CGST
\n(Amendment) Act, 2018 following changes have come in
\nrespect of composition scheme, however, the notification
\nfor date of implementation of the amendment Act is yet
\nto be issued.
\n(i) Government empowered to enhance upper limit for
\ncomposition scheme to Rs.1.5 crore by notification
\n(i) A person who opts to pay tax under composition
\nscheme may supply services, of value not exceeding ten
\nper cent of turnover in a State or Union territory in the
\npreceding financial year or five lakh rupees, whichever is
\nhigher.
\nthe consideration is represented by way of interest
\nor discount, would not become ineligible for the
\ncompositi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto be carried out in the CGST Act, 2017 and the IGST
\nAct, 2017, which are trade friendly measures slated
\nto benefit the MSME sector. The details of major
\namendments which are beneficial to the MSME sector
\nare as below:
\n(a) the upper limit of turnover for opting for
\ncomposition scheme would be increased from Rs. 1
\ncrore to Rs. 1.5 crore. Further, composition dealers
\nwould be allowed to supply services, for upto a
\nvalue not exceeding 10% of turnover in the preceding
\nfinancial year or Rs. 5 lakhs, whichever is higher.
\n(b) provisions of reverse charge mechanism under
\nsub-section (4) of section 9 of the CGST Act, 2017
\nand sub-section (4) of section 5 of the IGST Act, 2017
\n4
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\n13
\n\u00e0\u00a4\u00b5\u00e0\u00a5\u02c6\u00e0\u00a4\u00b6\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00a5
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\n(ix) Registered persons making supply of goods are
\nrequired to make payment of tax at the time of the
\nissuance of invoice and not <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfiling of return in FORM GSTR-3B by other taxpayers
\nhas been reduced to Rs. 50\/- per day (Rs. 25\/- per day
\neach under CGST & SGST Acts) subject to maximum
\nRs.5000\/- each under Act from October, 2017.
\n(xii) The uniform rate of tax @1% (0.5% under the CGST
\nAct and 0.5% under the respective SGST Act) is payable
\nunder the composition scheme for manufacturers
\nand traders with effect from 01st January, 2018.
\nThis has been implemented vide issuance of
\nnotification No.1\/2018- Central Tax dated 1st January,
\n2018. For restaurant services, the rate continues to be
\n5 per cent.
\n(xiii) A person eligible for composition scheme also
\nsupplying exempt services including services by way
\nof extending deposits, loans or advances in so far as
\nInput tax credit: In the GST regime, a registered person
\nis entitled to take credit of input tax charged on any
\nsupply of goods or services or both to him which
\nare used or intended to be used in the course or
\nfurtherance of his business,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSpecial invoice provisions for MSME Sector:
\nThe HSN code required to be mentioned in tax invoice
\nhas been done away for taxpayers upto annual
\nturnover of upto Rs. 1.5 crores. Further, taxpayers
\nhaving annual turnover between Rs. 1.5 Crore to Rs.
\n5 crores may mention first two digits of HSN code in
\ntheir invoices and taxpayers having annual turnover
\n12
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\nabove Rs. 5 crores need to mention full 4 digit HSN
\ncode in their invoices.
\nExemption from compulsory audit by CA for MSME
\nSector:
\npredpe
\nIn GST regime, every registered person whose turnover
\nduring a financial year exceeds the prescribed limit is
\nrequired to get his accounts audited by a chartered
\naccountant or a cost accountant. As a trade facilitation
\nmeasure, government has notified that registered
\npersons having annual turnover upto Rs. two cr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nday of succeeding month.
\nturnover in the preceding financial year, or Rs. 5 lakhs,
\nwhichever is higher. This will make a large number of
\nMSMEs eligible for the composition scheme.
\n(iv) Levy of GST on reverse charge mechanism on
\nreceipt of supplies from unregistered suppliers,
\nto be applicable to only specified goods in case of
\ncertain notified classes of registered persons, on the
\nrecommendations of the GST Council
\n(v) Filing of NIL returns to be simplified with one step
\nprocess.
\n(vi) Service providers making inter-State supplies
\nwhose aggregate annual turnover does not exceed Rs.
\n20 lakhs have been exempted from the requirement
\nof registration under GST vide notification No.08\/2017-
\nIntegrated Tax, dated 14.09.2017
\n(vii) Extending the Advance Authorization (AA) \/
\nExport Promotion Capital Goods (EPCG) \/ 100% Export
\nOriented Units (EOU) schemes to sourcing inputs etc.
\nfrom abroad as well as domestically. Holders of AA \/
\nEPCG and EOUS are not required to pay IGST,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhours or the time of delivery of the goods, whichever
\nis earlier. If recipient does not reject EWB within 72
\nhours, it would be treated as deemed accepted by
\nhim.
\n(9) EWB can be generated online on https:\/\/www.
\newaybillgst.gov.in. In addition to web, EWB can be
\ngenerated by SMS, Android App, APIs, bulk utility, etc.
\nMeasures taken for the MSME sector under GST:
\nVarious decisions have been taken by the GST Council
\nin its various meetings for the benefit of the MSME
\nsector. The details of such major decisions are as
\nbelow:
\n(i) Goods predominantly manufactured and\/or used
\nin the unorganised MSME sector have been kept at
\nlower rates or are exempted. For instance, electrical
\nswitches and wires, pipeline, plastic products, etc. are
\nlargely produced by MSMEs and they earlier did not
\npay Central Excise duty and therefore tax rate on these
\nhave been brought down from 28% to 18%. Similarly,
\nrates of GST on jute and coir like hand bags, rope<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof outward supplies of goods or services or both
\neffected during the quarter)
\nProposed system of simplified GST return filing
\nprocess:
\nGST Council has recently approved the new return
\nformats and associated changes in law. The major
\nchange is the option of filing quarterly return with
\nmonthly payment of tax in a simplified return format
\nby the small tax payers. The salient features of
\nproposed GST return filing process are given below:
\n(1) Monthly Return and due-date: All taxpayers
\nexcluding a few exceptions like small taxpayers,
\ncomposition dealer, Input Service Distributor (ISD),
\nNon-resident registered person, persons liable to
\ndeduct tax at source under section 51 of CGST Act,
\n2017, persons liable to collect tax at source under
\nsection 52 of CGST Act, 2017, shall file one monthly
\nreturn. Return filing dates shall be staggered based
\non the turnover of the taxpayer. The due date for
\nfiling of return by a large taxpayer shall be 20thof t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor for Intra-State movement of goods.
\nThe salient features of GST E-Way Bill System are:
\n(1) EWB is a document required for movement of
\ngoods from one place to another. The movement may
\nbe either (i) from supplier to recipientand vice versa;
\nor (ii) from manufacturer to job worker and vice versa;
\nor (iii) between two premises of same businessman;
\nor (iv) for any other purpose.
\n(2) EWB is to be generated by every registered
\nperson causing movement of goods of consignment
\nvalue (inclusive of GST) exceeding Rs. 50,000\/-.
\nFor consignments even below Rs. 50,000\/-, EWB is
\nmandatory in case of inter- state movement of (i)
\ngoods being sent for job work; and (ii) handicraft
\ngoods..
\n(3) There can be four situations for movement of
\ngoods:
\n(i) Registered supplier to registered recipient: EWB
\nmay be generated by either of them depending on
\nterms of delivery i.e. the person causing movement of
\ngoods is responsible for EWB generatio<\/p>\n
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